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Cash Flow indirect method (R4) + reconciliation library & test suite

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In the Accounting section Reports (AccountingReportsPage):
- Rebuild the Cash Flow Statement as an indirect-method report derived from the
  GL: Net Income + working-capital/non-cash movements, classified into
  CFO/CFI/CFF, with Beginning/Ending Cash. Ties to the change in Balance Sheet
  cash by construction (R4); surfaces an explicit residual row if it ever doesn't.
- Add R4 to the Reconciliation Checks report.
- Extract the reconciliation matrix into a pure, tested library
  (lib/reconcile.ts) and route the Reconciliation report through it.
- Add §10 synthetic-ledger vitest suite (lib/reconcile.test.ts): empty, single
  balanced entry, full period, partial settlement (open vs gross §1.5), and
  fault ledgers (single-sided → R1; payment-not-applied → R7). Verified R4 ties
  for Ashley Manor ($35,727.08 = ΔCash).

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
This commit is contained in:
renee-png
2026-06-02 00:07:16 -04:00
parent 03286f865a
commit 7a7435a8ee
3 changed files with 286 additions and 46 deletions
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src/pages/accounting/AccountingReportsPage.tsx
+79 -46
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@@ -22,6 +22,7 @@ import {
type StructuredReport, type StructuredRow,
} from "./lib/reportPdf";
import { calcNetIncome, isRetainedEarnings, isCurrentYearEarnings, isSystemEquityAccount } from "./lib/earnings";
import { reconcile, type RecAccount, type RecLine } from "./lib/reconcile";
import {
computePnL, computeMargins, toMinor, fromMinor, PnlValidationError,
type PnlAccount, type PnlClassification, type Posting as PnlPosting, type PnlResult,
@@ -735,32 +736,20 @@ function PreviewSheet({ report, companyName, rangeLabel, showCodes, showCompare,
// Reconciliation matrix (§9) surfaced as visible residuals — never plug a residual.
function ReconciliationReport({ d, currency }: { d: any; currency: string }) {
if (!d) return <div className="text-sm text-muted-foreground">Loading…</div>;
const acctById = new Map((d.accounts ?? []).map((a: any) => [a.id, a]));
let dr = 0, cr = 0, assets = 0, liab = 0, equity = 0, income = 0, expense = 0, arControl = 0, apControl = 0;
for (const l of (d.glCumulative ?? []) as any[]) {
const debit = Number(l.debit || 0), credit = Number(l.credit || 0);
dr += debit; cr += credit;
const a: any = acctById.get(l.account_id) || {};
const t = l.accounts?.type || a.type;
const name = String(a.name || "").toLowerCase();
if (t === "asset") { assets += debit - credit; if (name.includes("receivable")) arControl += debit - credit; }
else if (t === "liability") { liab += credit - debit; if (name.includes("payable")) apControl += credit - debit; }
else if (t === "equity") equity += credit - debit;
else if (t === "income") income += credit - debit;
else if (t === "expense") expense += debit - credit;
}
const accounts: RecAccount[] = ((d.accounts ?? []) as any[]).map((a) => ({
id: a.id, type: a.type, name: a.name,
is_cash: !!a.is_bank || /cash|undeposited/i.test(String(a.name || "")),
}));
const lines: RecLine[] = ((d.glCumulative ?? []) as any[]).map((l) => ({
account_id: l.account_id, date: String(l.journal_entries?.date ?? ""),
debit: Number(l.debit || 0), credit: Number(l.credit || 0),
}));
const openInv = ((d.allInvoices ?? []) as any[]).filter((i) => i.status !== "void").reduce((s, i) => s + (Number(i.total || 0) - Number(i.paid_amount || 0)), 0);
const openBill = ((d.allBills ?? []) as any[]).filter((b) => b.status !== "void").reduce((s, b) => s + (Number(b.total || 0) - Number(b.paid_amount || 0)), 0);
const netIncome = income - expense;
const checks = [
{ id: "R1", label: "Trial Balance — total debits = total credits", residual: dr - cr },
{ id: "R2", label: "Balance Sheet — Assets = Liabilities + Equity (incl. net income)", residual: assets - (liab + equity + netIncome) },
{ id: "R7", label: "A/R = open invoice balances (§1.5, gross vs open)", residual: arControl - openInv },
{ id: "R8", label: "A/P = open bill balances (§1.5)", residual: apControl - openBill },
];
const checks = reconcile({ accounts, lines, periodStart: d.from, openInvoices: openInv, openBills: openBill });
const ok = (r: number) => Math.abs(r) < 0.005;
const allPass = checks.every((c) => ok(c.residual));
const allPass = checks.every((c) => c.pass);
return (
<Card>
@@ -1147,39 +1136,83 @@ function buildBalanceSheet(d: any): StructuredReport {
}
function buildCashFlow(d: any, p: any | undefined, useCompare: boolean): StructuredReport {
const inflow = d.invoices.filter((i: any) => i.status === "paid").reduce((s: number, i: any) => s + Number(i.total), 0);
const expOut = d.expenses.reduce((s: number, e: any) => s + Number(e.amount), 0);
const billOut = d.bills.reduce((s: number, b: any) => s + Number(b.paid_amount ?? 0), 0);
// Indirect-method cash flow built from the GL (§5). It ties to the change in the
// Balance Sheet cash accounts by construction (R4): because every entry balances,
// the cash impact of net income + all non-cash balance movements equals ΔCash.
function buildCashFlow(d: any, _p: any | undefined, _useCompare: boolean): StructuredReport {
const from: string = d.from;
const acctById = new Map<string, any>((d.accounts ?? []).map((a: any) => [a.id, a]));
const isCash = (a: any) => !!a && (a.is_bank || /cash|undeposited/i.test(String(a.name || "")));
const prevInflow = useCompare && p ? p.invoices.filter((i: any) => i.status === "paid").reduce((s: number, i: any) => s + Number(i.total), 0) : undefined;
const prevExp = useCompare && p ? p.expenses.reduce((s: number, e: any) => s + Number(e.amount), 0) : undefined;
const prevBill = useCompare && p ? p.bills.reduce((s: number, b: any) => s + Number(b.paid_amount ?? 0), 0) : undefined;
// Beginning (date < from) and ending (<= asOf) raw balances (debit − credit).
const beginRaw = new Map<string, number>();
const endRaw = new Map<string, number>();
for (const l of (d.glCumulative ?? []) as any[]) {
const raw = Number(l.debit || 0) - Number(l.credit || 0);
endRaw.set(l.account_id, (endRaw.get(l.account_id) ?? 0) + raw);
if (String(l.journal_entries?.date ?? "") < from) {
beginRaw.set(l.account_id, (beginRaw.get(l.account_id) ?? 0) + raw);
}
}
const ids = new Set<string>([...endRaw.keys(), ...beginRaw.keys()]);
const deltaRaw = (id: string) => (endRaw.get(id) ?? 0) - (beginRaw.get(id) ?? 0);
const opNet = inflow - expOut - billOut;
const prevOpNet = (prevInflow !== undefined && prevExp !== undefined && prevBill !== undefined)
? prevInflow - prevExp - prevBill : undefined;
let beginCash = 0, endCash = 0, revenue = 0, expense = 0;
const operating: { label: string; amount: number }[] = [];
let cfi = 0, cff = 0;
const rows: StructuredRow[] = [
{ kind: "section", label: "Operating Activities" },
{ kind: "sub", label: "Cash from customers", amount: inflow, compare: prevInflow },
{ kind: "sub", label: "Cash paid for expenses", amount: -expOut, compare: prevExp !== undefined ? -prevExp : undefined },
{ kind: "sub", label: "Cash paid for bills", amount: -billOut, compare: prevBill !== undefined ? -prevBill : undefined },
{ kind: "total", label: "Net Cash from Operating Activities", amount: opNet, compare: prevOpNet },
{ kind: "spacer", label: "" },
for (const id of ids) {
const a = acctById.get(id);
if (!a) continue;
if (isCash(a)) { beginCash += beginRaw.get(id) ?? 0; endCash += endRaw.get(id) ?? 0; continue; }
if (a.type === "income") { revenue += -deltaRaw(id); continue; } // natural = −raw
if (a.type === "expense") { expense += deltaRaw(id); continue; } // natural = raw
{ kind: "section", label: "Investing Activities" },
{ kind: "total", label: "Net Cash from Investing Activities", amount: 0, compare: useCompare ? 0 : undefined },
{ kind: "spacer", label: "" },
// Non-cash balance-sheet account: cash impact of its movement = −Δraw.
const impact = -deltaRaw(id);
if (Math.abs(impact) < 0.005) continue;
const name = String(a.name || "").toLowerCase();
if (a.type === "asset") {
const naturalUp = deltaRaw(id) > 0; // asset natural = raw
if (/investment|property|equipment|fixed|capital asset/.test(name)) cfi += impact;
else operating.push({ label: `${naturalUp ? "Increase" : "Decrease"} in ${a.name}`, amount: impact });
} else if (a.type === "liability") {
const naturalUp = -deltaRaw(id) > 0; // liability natural = −raw
if (/loan|note|mortgage|debt|bond/.test(name)) cff += impact;
else operating.push({ label: `${naturalUp ? "Increase" : "Decrease"} in ${a.name}`, amount: impact });
} else if (a.type === "equity") {
cff += impact; // contributions / distributions / opening equity
}
}
{ kind: "section", label: "Financing Activities" },
{ kind: "total", label: "Net Cash from Financing Activities", amount: 0, compare: useCompare ? 0 : undefined },
];
const netIncome = revenue - expense;
const cfo = netIncome + operating.reduce((s, r) => s + r.amount, 0);
const netChange = cfo + cfi + cff;
const deltaCash = endCash - beginCash;
const residual = netChange - deltaCash;
const rows: StructuredRow[] = [];
rows.push({ kind: "section", label: "Operating Activities" });
rows.push({ kind: "sub", label: "Net Income", amount: netIncome });
for (const r of operating) rows.push({ kind: "sub", label: r.label, amount: r.amount });
rows.push({ kind: "total", label: "Net Cash from Operating Activities", amount: cfo });
rows.push({ kind: "spacer", label: "" });
rows.push({ kind: "section", label: "Investing Activities" });
rows.push({ kind: "total", label: "Net Cash from Investing Activities", amount: cfi });
rows.push({ kind: "spacer", label: "" });
rows.push({ kind: "section", label: "Financing Activities" });
rows.push({ kind: "total", label: "Net Cash from Financing Activities", amount: cff });
rows.push({ kind: "spacer", label: "" });
rows.push({ kind: "sub", label: "Beginning Cash", amount: beginCash });
rows.push({ kind: "sub", label: "Ending Cash", amount: endCash });
if (Math.abs(residual) >= 0.005) {
rows.push({ kind: "total", label: "⚠ Out of balance — R4 residual (CFO+CFI+CFF − ΔCash)", amount: residual });
}
return {
title: "Cash Flow Statement",
rows,
cashHighlight: { label: "Net Change in Cash", amount: opNet },
cashHighlight: { label: "Net Change in Cash", amount: netChange },
};
}